There are still many issues of appointment and dismissal of directors in Indonesia, indicating that GCG principles are still not implemented, especially the principles of Transparency and Accountability optimally. If it refers to the existing regulations, the appointment and dismissal of the directors of SOEs must be in accordance with the Regulation of the Minister of SOEs. PER-03 / MBU / 02/2015 regarding Requirements and Procedures for Appointment and Dismissal of BUMN Directors and Copy of Secretary Decision of Ministry of State-Owned Enterprises SK-16 /S.MBU/2012 on Indicator / Parameter of Evaluation and Evaluation on the Implementation of Good Corporate Governance Good Corporate Governance In State-Owned Enterprises. In this research, the author will review about the application of the principle of transparency and accountability in the Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012, And procedures for appointment and dismissal of directors of PT Pindad (Persero) pursuant to Regulation of Minister of State Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012. The method used in this study is the normative juridical method, namely legal research conducted by examining library materials or secondary data as a basic material to be investigated by conducting a search on the rules and the literature related to the problems studied. The method of analysis used in this research is qualitative juridical method. The result of the research concludes that the application of transparency and accountability principle has been regulated in the Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012. It can be seen in article 1 PER-03 / MBO / 02/2015 that the appointment and dismissal of the Board of Directors of State-Owned Enterprises is based on the principles of professionalism and good corporate governance. In addition, the procedure for the appointment and dismissal of the Board of Directors of PT Pindad (Persero) based on Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/ 2012 linked to transparency and accountability principles at PT Pindad based on self-assessment results have been well implemented. However, taking into account the facts that there are practices of applying the principles of transparency and accountability, still need improvement in the implementation.Masih banyaknya masalah pengangkatan dan pemberhentian direksi di Indonesia, menunjukkan bahwa masih tidak diimplementasikannya prinsip-prinsip GCG khususnya prinsip Transparasi dan Akuntabilitas secara optimal. Jika merujuk pada regulasi yang ada semestinya  pengangkatan dan pemberhentian direksi BUMN harus sesuai dengan Peraturan Menteri BUMN No. PER-03/MBU/02/2015 tentang Persyaratan dan Tata Cara Pengangkatan dan Pemberhentian Anggota Direksi BUMN dan Salinan Keputusan Sekertaris Kementerian Badan Usaha Milik Negara Nomor SK-16 /S.MBU/2012 Tentang Indikator/ Parameter Penilaian dan Evaluasi Atas Penerapan Tata Kelola Perusahaan Yang Baik (Good Corporate Governance) Pada Badan Usaha Milik Negara. Dalam penelitian ini, Penulis akan mengaji tentang penerapan prinsip transparansi dan akuntabilitas dalam Peraturan Menteri Badan Usaha Milik Negara Nomer PER-3/MBO/02/2015 dan Salinan Keputusan Sekertaris Kementerian Badan Usaha Milik Negara Nomor SK-16 /S.MBU/2012, dan tata cara pengangkatan dan pemberhentian direksi PT Pindad (Persero) berdasarkan Peraturan Menteri Badan Usaha Milik Negara Nomor PER-3/MBO/02/2015 dan Salinan Keputusan Sekertaris Kementerian Badan Usaha Milik Negara Nomor SK-16 /S.MBU/2012. Metode yang digunakan dalam penelitian ini adalah metode yuridis normatif, yaitu penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka atau data sekunder sebagai bahan dasar untuk diteliti dengan cara mengadakan penelusuran terhadap peraturan-peraturan dan literatur-literatur yang berkaitan dengan permasalahan yang diteliti. Metode analisis yang digunakan dalam penelitian ini adalah metode yuridis kualitatif. Hasil penelitian menyimpulkan penerapan prinsip transparansi dan akuntabilitas telah diatur di dalam Peraturan Menteri Badan Usaha Milik Negara Nomer PER-3/MBO/02/2015 dan Salinan Keputusan Sekertaris Kementerian Badan Usaha Milik Negara Nomor SK-16 /S.MBU/2012. Hal ini dapat dilihat pada pasal 1 PER-03/MBO/02/2015 bahwa pengangkatan dan pemberhentian Direksi Badan Usaha Milik Negara dilakukan berdasarkan prinsip-prinsip profesionalisme dan tata kelola perusahaan yang baik. Selain daripada itu, tata cara pengangkatan dan pemberhentian Direksi PT Pindad (Persero) berdasarkan Peraturan Menteri Badan Usaha Milik Negara Nomer PER-3/MBO/02/2015 dan Salinan Keputusan Sekertaris Kementerian Badan Usaha Milik Negara Nomor SK-16 /S.MBU/2012 dihubungkan dengan  prinsip transparansi dan akuntabilitas pada PT Pindad berdasarkan hasil self asessment telah dilaksanakan dengan baik. Akan tetapi, dengan memperhatikan fakta-fakta yang ada praktek penerapan prinsip transparansi dan akuntabiltas, masih perlu perbaikan dalam pelaksanaannya.